business in Massachusetts, these tax incentives include Sales & Use Tax Exemption, Transferable 25% Payroll Credit, and a Transferable 25% Production Expense Credit. For productions created in Massachusetts between calendar years 2006 and 2011, approximately $326.5 million in total film tax credits were generated by 676 individual productions, resulting in $185.8 million in net new spending in the Massachusetts economy. In 2011 alone, the state of Massachusetts generated $375 million in economic output through the $38 million worth of tax incentives that were handed out to the film industry, or in other words, generated $10 worth of in-state spending for every $1 awarded through tax credits. This resulted in 2,220 Full Time Equivalent jobs across all industries in Massachusetts in 2011. According to the Massachusetts Film Office, parties eligible for the tax credit include Feature-length film, video, or digital media projects (narrative or documentary);TV series (not to exceed 27 episodes); and Commercials (multiple commercials for one client may be aggregated). All projects must spend at least $50,000 and be made in part or whole in Massachusetts to be eligible for the credit. MA Film Office The Massachusetts Film Office is the official state agency charged with assisting movie-making, television and commercial production in Massachusetts. The organization's website serves as a resource for productions interested in learning about filming in Massachusetts by providing a breakdown of the state's tax incentives, a filmography of films and TV series shot in the state, a directory of filming locations and more. References Connecticut culture Cinema of the United States Massachusetts culture